21. The adjusted account balance of Spooky Town Internal Service Fund on June 30, 2016, was as follows:

Cash $4,000 Receivable from Enterprise Fund $3,000

Building $313,000 - Inventory of supplies $32,150 Vouchers payable $7,150

Transfer in from General Fund $12,000

Net Assets, July 1,2015 $315,000,

Charges for services $81,000, Personal services expense $10,600, Supplies expense $42,000, Heat, light, and power expense $3,000, Depreciation expense $24,000, Accounts Payable $1,500 Prepare a statement of revenues, expenses, and changes in net assets l for the Spooky Town Internal Service Fund for the fiscal year ended June 30, 2016.